James Gopsill is the head of corporate tax at Gateley plc and has been a tax lawyer for 22 years specialising in corporate and real estate transactions. He has also been the consulting editor for LexisNexis Encyclopaedia of forms and precedents on VAT on property, SDLT and stamp taxes, and he is the author of the VAT chapter in The law of yachts and yachting. Email: james.gopsill@gateleyplc.com; tel: 0121 234 0178.